Backlog
A late return or a fine? How to catch the books up
A late VAT return draws a default penalty of €82 after seven calendar days of grace. If it happens again, that can rise to €165 a time. Missed returns and open fines are cleared by filing after all, paying, and bringing the books back up to date. DT Admin does that catch-up as a rescue package, through the intake.
Last checked 28 October 20264 min read
What a backlog is
A backlog is a set of books that is no longer current: returns that were not filed, payments still open, or a period whose papers are still in a folder. The tax authority then sends a reminder first or, for VAT, imposes a default penalty after a short grace period. An estimate can follow if the return never arrives. Catching up means filing after all, paying what is open, and letting the books run weekly again.
Penalties the tax authority publishes
The amounts below are on belastingdienst.nl. A default penalty is not a negligence penalty. A negligence penalty belongs to intent or gross fault, and we leave that out of the table. For income tax and corporate tax there is no penalty if you are not at fault at all for filing late.
| Return | When | Amount |
|---|---|---|
| VAT | After 7 calendar days of grace past the filing deadline. | €82. Up to €165 a time if it keeps happening. |
| Payroll tax | The same grace of 7 calendar days. | €83. |
| VAT paid late | The amount on the return is paid late or not at all. | Normally 3% of the amount outstanding. Up to 10% if it repeats, never more than €6,709 a year. |
| Income tax | A reminder first, then a formal demand. The return must arrive within 10 working days of the date on the demand. | €469. Up to €6,709 if you are late more often. No return can also lead to an estimate. |
| Corporate tax | Outside the deadline on the formal demand. | €3,354. Up to €6,709 if several years in a row are missed. |
How you catch up
- List the missing periods: VAT, payroll tax, income tax or corporate tax.
- Collect the bank, the invoices and whatever the tax authority has already sent. A reminder or a demand comes to the intake.
- File the missing returns and pay what they show. A VAT return that was too low is a supplement. Since 1 January 2025 that supplement is due within eight weeks of discovering the error.
- Then the catch-up stops and the rhythm starts: a weekly reminder, and the same from-prices as a set of books that is already running.
The rescue package is not a separate price and not a promise that a fine disappears. If you disagree with a fine, you can object. We put the return and the books right, through the same contact form as any other intake.
Not personal advice. Bring the open letters to the intake, or to your adviser. We fix the books. The tax authority decides on the fine.
Questions on this topic
Do I owe €82 the day my VAT return is late?
No. There is a grace of seven calendar days after the filing deadline. After that the default penalty is €82. If late filing happens more often, the penalty can rise to €165 a time.
Does income tax work the same way?
No. A reminder comes first, then a formal demand. The return must arrive within ten working days of the date on the demand. After that the default penalty is €469, and up to €6,709 if you are late more often.
Can you have a fine cancelled?
We file the return after all and put the books right. If you disagree with a fine, an objection is possible. We do not promise that a fine disappears.
What does the rescue package cost?
There is no separate price. We discuss the backlog in the intake. After that the same indicative from-prices apply as for books that are already running. The intake checks whether the volume fits.
How late can a VAT correction still be filed without a penalty?
Since 1 January 2025 a VAT supplement is due within eight weeks of discovering that you declared too little VAT. If the tax authority finds the error first, you can no longer correct it without a penalty.
This is a general explanation, not advice for your situation. DT Admin’s fees are indications excluding VAT.